It’s a new year and with a new year comes speculation about things to come. Will Maryland adopt combined reporting? Will Maryland use a "unitary nexus" theory to tax out-of-state companies? Will Maryland reduce its corporate income tax rate?

After much debate, and ultimately compromise, last night Gov. Tom Corbett signed into law a bill that permits any of Pennsylvania's 67 counties to impose a fee on almost every natural gas-producing well drilled in Pennsylvania.